The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that Hybrid/Pure Matrix Cards for PTN Equipment would be classifiable under CTI 8517 70 10 as “parts of goods, and Small Form Factor Pluggable for Packet Transport Network Equipment would be classifiable under CTI 8517 70 90.The bench of Justice Dilip Gupta and P.V. The Delhi Bench …
